What Is Export Promotion Capital Goods (EPCG) Scheme?

The Export Promotion Capital Goods (EPCG) Scheme allows Indian exporters to import capital goods, such as machinery and equipment, at zero customs duty, provided they fulfill prescribed export obligations within a specified period. Under the scheme, businesses are generally required to complete exports worth six times the customs duty saved, known as the Specific Export Obligation (SEO), within six years of authorisation.

Certain exporters may also need to maintain their Average Export Obligation (AEO), which means continuing their historical export performance while separately fulfilling the EPCG-linked export target. The scheme is administered by the Directorate General of Foreign Trade (DGFT) under India’s Foreign Trade Policy.

The objective of the EPCG Scheme is to reduce the upfront cost of importing machinery and equipment, helping Indian businesses improve production capacity, technology, and global competitiveness.

Capital goods covered under the EPCG scheme include machinery, production equipment, computer systems, packaging units, testing instruments, tools, and similar assets used for manufacturing goods or delivering export services.&nbsp;

For example, textile manufacturers importing automated looms or IT companies importing high-performance servers qualify under the scheme.

The EPCG scheme enables businesses to import capital goods at reduced or zero customs duty in exchange for meeting prescribed export obligations. The process typically begins with obtaining an EPCG authorisation, followed by importing capital goods, and eventually fulfilling export obligations. Here’s how the scheme typically works in practice:

For example, if you import machinery worth ₹50 lakh, the applicable duty on the import is 20%. This comes to ₹10 lakh saved on duty.

Now, under SEO, your obligation becomes ₹10 lakh × 6 = ₹60 lakh. So, over the next six years, you must generate exports worth ₹60 lakh.&nbsp;

At the same time, if your business was already exporting ₹20 lakh every year before obtaining the EPCG license, you cannot let that drop. You need to continue exporting at least ₹20 lakh annually, and the ₹60 lakh target comes on top of that.

Businesses engaged in export-related activities can apply for the EPCG Scheme if they fall under the following categories:

While eligible businesses are generally required to fulfil export obligations under the scheme, not all sectors are required to maintain AEO. Certain industries are exempt due to the nature of their operations, seasonal export patterns, or policy support objectives under the Foreign Trade Policy (FTP).

What Are the Key Benefits of EPCG Scheme?

The EPCG scheme helps businesses import capital goods at reduced or zero customs duty. This lowers upfront costs, supports business expansion, encourages technology upgrades, and improves export competitiveness. Thus, directly reduces the financial pressure of expanding your business.

The EPCG Scheme helps businesses reduce the cost of importing machinery and equipment by allowing duty-free import of capital goods. This removes Basic Customs Duty (BCD), lowering the overall cost of imports for exporters.

2. GST Benefit on Domestic Procurement Under EPCG

The EPCG Scheme is not limited to imported machinery. Businesses can also procure eligible capital goods from domestic manufacturers under EPCG authorisation. In such cases, the domestic supplier, rather than the EPCG holder, may qualify for deemed export benefits under applicable GST provisions.

In simple terms, while the EPCG business receives the benefit of acquiring capital goods under the scheme, the supplier may become eligible for specific tax-related benefits for supplying goods against an EPCG authorisation.

3. Reduced Capital Expenditure Improves Export Competitiveness

By eliminating or reducing customs duty on capital goods, the EPCG Scheme lowers the upfront investment required for expansion.

Lower production costs also help exporters offer more competitive pricing in global markets, especially in price-sensitive sectors.&nbsp;

The EPCG Scheme also benefits service exporters, including IT firms, consultancies, and design agencies. It allows them to import capital goods such as servers, high-performance computers, and specialised equipment at a lower cost.&nbsp;

How to Apply for an EPCG License: A Step-by-Step Guide

Applying for an EPCG license is a fully digital process on the DGFT portal, completed in nine steps from registration to tracking your export obligation.

Step 1: Register on the DGFT Portal

Create an account using your <a href="https://www.skydo.com/blog/iec-code-full-form-importance-fees">Import Export Code</a>. A digital signature is required to proceed.&nbsp;

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Step 2: On the DGFT portal, select EPCG under services

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Next, you need to complete the ANF 5A (Application Form for EPCG Authorisation) on the portal. This form captures details about your business, capital goods to be imported, and the export obligation that you expect.

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Now, upload the relevant documents to the portal. The commonly required documents include your:

All details in the documents must match the information mentioned in the application.

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After uploading all the documents, you submit the ANF 5A form digitally and pay the required fee.

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After you submit the application, your details and documents will be reviewed by the DGFT. If all the details are accurate, the application is usually processed within a few working days.&nbsp;

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However, if any information is missing or unclear, they may ask for clarification before approval.

Once approved, you can proceed with importing the goods under EPCG benefits.

You must confirm that the imported goods are installed and operational. This is done through an installation certificate, which is submitted to DGFT.

This is an important step as the certificate is necessary after import and before your export obligation period is considered to have started. Unless this certificate is available, your EO tracking may not start formally.

After this step, your focus shifts to meeting export targets and maintaining documentation.

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For a detailed walkthrough, find the official <a href="https://content.dgft.gov.in/Website/EPCG%20CP%20User%20Manual%20v0.2.pdf">EPCG Scheme pdf</a> here.

EPCG vs Duty Drawback vs Advance Authorization: Differences &amp; Similarities

Importers often confuse the EPCG Scheme with Duty Drawback and Advance Authorization. However, each serves a different purpose within export-import operations. The table below highlights the key differences between these export incentive schemes.

While EPCG focuses on strengthening manufacturing infrastructure, Duty Drawback and Advance Authorization mainly support production inputs and export-related cost optimization.

Once businesses start managing export obligations under schemes such as EPCG, maintaining proper payment documentation becomes equally important. This is where <a href="https://www.skydo.com/">Skydo</a> supports exporters by simplifying international payment collection and compliance documentation. Skydo auto-generates <a href="https://www.skydo.com/blog/all-you-need-to-know-about-firc-a-complete-guide">FIRCs</a> and streamlines e-BRC documentation required for EPCG obligation closure.

What Happens If You Fail to Meet EPCG Export Obligation?

Failing to meet your EPCG export obligation triggers duty recovery, interest charges, and potential bank guarantee invocation. Here is what each consequence means in practice:

Under the EPCG Scheme, businesses must maintain records acknowledging that export payments were received while fulfilling export obligations and closing EPCG authorisations. <a href="https://www.skydo.com/">Skydo</a> provides a Foreign Inward Remittance Advice (FIRA) for every export payment received through the platform. FIRAs act as proof that export proceeds were received and can support documentation required for export compliance, including e-BRC generation, DGFT submissions, and EPCG-related recordkeeping.

Through the Skydo dashboard, exporters can track incoming payments, access remittance records, and download FIRAs and payment proofs from one place. This makes it easier to maintain organised records for export documentation, including processes related to e-BRC generation and EPCG compliance, as export volumes grow.&nbsp;

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An eBRC (Electronic Bank Realization Certificate) is digital proof you can generate from the Directorate General of Foreign Trade (DGFT) portal once you receive payment for an export. Simply put, it confirms that you’ve been paid for your goods or services.

This certificate is important because it helps you report your earnings, file taxes easily, and even access government benefits meant for exporters including low-cost loans, subsidies, duty exemptions and more.&nbsp;

Before eBRC, getting a <a href="https://www.skydo.com/blog/bank-realisation-certificate-all-you-need-to-know">Bank Realization Certificate (BRC)</a> was a tedious process. Exporters had to visit their bank, apply for a physical BRC, and then submit it to the Directorate General of Foreign Trade (DGFT). The DGFT would manually enter transaction details, making the process slow and complicated, especially for claiming export incentives.

In 2012, the <a href="https://www.skydo.com/blog/e-brc-update">DGFT introduced eBRC</a>, eliminating the need for physical visits to the bank and a lot of paperwork. Now, banks transmit Inward Remittance Messages (IRM) digitally to DGFT and an exporter can match their shipping bill/SOFTEX details with their payment and generate an eBRC on the DGFT portal.&nbsp;

DGFT has made it mandatory for all exporters to apply for and receive the eBRC to demonstrate that they have received payment for their exported goods or services per DGFT regulations.

The eBRC system provides a digital record of export transactions, making it easier for exporters to maintain and retrieve records for audit and compliance.  Additionally, exporters can avoid visiting the bank and DGFT offices.&nbsp;

One of the main reasons exporters apply for the eBRC is to reap the benefits of various export benefits offered by the Indian government under its Foreign Trade Policy. Submitting an eBRC allows the exporters to be eligible for benefits such as low-cost loans, duty exemptions, subsidies, etc.&nbsp;

The eBRC process connects your export shipment, payment realization, and DGFT records to create digital proof that you received payment for your exports.

Once your overseas buyer makes the payment, your bank or payment service provider receives the inward remittance. If the payment comes through a PSP, you typically receive a <a href="https://www.skydo.com/blog/importance-of-fira-for-freelancers">FIRA</a> (Foreign Inward Remittance Advice) as proof of receipt.

Step 2: Bank creates and shares IRM details

Your Authorised Dealer (AD) bank records the payment as an IRM (Inward Remittance Message) and electronically shares the realization details with the Directorate General of Foreign Trade system.

The exporter logs into the <a href="https://www.skydo.com/blog/dgft-guide-indian-exporters">DGFT</a> portal and matches the IRM against the relevant shipping bill, <a href="https://www.skydo.com/blog/softex-form-guide-indian-exporters">SOFTEX</a> entry, or export invoice details. The system also allows multiple IRMs to be mapped against a single export transaction where required.

Step 4: Generate eBRC and complete closure

Once the details are matched and validated, the eBRC is generated on the DGFT portal. Exporters can then use the eBRC for export incentive claims and submit the required documents to their bank for <a href="https://www.skydo.com/blog/understanding-edpms-full-form-and-its-essential-role-in-export-management">EDPMS</a> closure and compliance tracking.

How to check eBRC status on DGFT Website?

We have gone through the DGFT portal to figure out how to check eBRC status so that you don't have to. Here's a quick summary:

Open DGFT eBRC Services: Visit the Directorate General of Foreign Trade portal and navigate to Services → eBRC

Select “View eBRC”: Under the eBRC services page, click the View any e-BRC option.

Enter Export Details: Fill in the required information, including:

IEC (Importer Exporter Code),

eBRC Number,

Shipping Bill or Invoice Number,

and Port Code.

Complete CAPTCHA Verification: Enter the CAPTCHA code displayed on the screen.

View eBRC: Click View eBRC to access the eBRC details linked to the entered export transaction.

Is eBRC required for freelancers receiving foreign payments?

No, eBRC is not mandatory for most freelancers receiving foreign payments.

The eBRC (Electronic Bank Realisation Certificate) is primarily required for exporters of goods and software services that fall under the purview of the DGFT or are covered under SOFTEX regulations. It is used to claim export incentives like RoDTEP or SEIS, and to comply with certain regulatory filings.

However, if you're a freelancer offering services like marketing, design, consulting, writing, or other non-software services, and you're not registered under DGFT or filing for export schemes, you typically do not need an eBRC.

What you’ll usually need instead:
For most freelancers, a <a href="https://www.skydo.com/blog/importance-of-fira-for-freelancers">FIRA (Foreign Inward Remittance Advice) </a>is sufficient. It serves as a bank-issued proof of receiving foreign currency into your Indian account and is often used for accounting, tax filings, and general documentation.

How to Claim Export Incentives using eBRC

In India, the DGFT decides on the value of the incentives which an exporter can seek under the various export benefits. The value is decided by analysing the Free on Board (FOB) of the exported goods and services mentioned in the shipping bills, and the total received payments per the eBRC.&nbsp;

Here's how you can claim these benefits with eBRC:

However, you must ensure that the bank has submitted an error-free e-BRC and it reflects the consolidated realisation value. Furthermore, you must enter freight values, insurance and commission values in the refund application, as the e-BRC excludes such values.&nbsp;

eBRC is essential for export compliance, DGFT processes, and claiming export incentives. But manually matching remittances with shipping bills and generating eBRCs can be time-consuming.

What is e-BRC_ How can you obtain it, and why do you need it th

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Export business in India

Tax on Foreign Income: What Indian Freelancers Need to Know (2025)

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Amazon UAE for Indian Sellers (2025): Start, Scale & Get Paid

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What are tariff barriers in international trade?

A tariff is a tax a government charges on goods coming into its country. Your buyer doesn't pay it up front, but it's added to the landed cost of your product, which means your price in that market goes up.

Governments do this to protect local industries from cheaper imports, and sometimes just to collect revenue. Either way, the exporter feels it first.

A practical example: Say you're shipping cotton fabric to Brazil. Brazil charges a 20% import duty on that category. Your buyer clears customs, pays the duty, and suddenly your fabric costs 20% more than it did when you quoted it. That difference either comes out of your margin or makes you more expensive than local suppliers.

What are the main types of tariff barriers?

Here are the main types of tariff barriers you'll come across.

This is the most common type. The duty is calculated as a percentage of your product's declared value. So if a country charges 15% ad valorem on electronics and you're shipping a consignment worth $10,000, you owe $1,500 in duty.

Here, the tariff is a fixed amount per unit, regardless of the product's cost. A country might charge $2 per kilogram of imported coffee beans, whether that coffee is worth $5/kg or $15/kg. This can hit lower-value products harder.

This is a combination of both. You pay a percentage of the product's value, plus a fixed amount per unit. Luxury goods often attract compound tariffs, since governments want both a revenue cut and a price deterrent on high-value imports.

For example, a country might charge 10% of the invoice value plus $5 per kilogram on imported chocolates. So a 100 kg shipment worth $2,000 would attract $200 (10% ad valorem) plus $500 (specific duty), bringing the total tariff to $700.

Protective tariffs are designed to make foreign goods expensive enough that local buyers stick to domestically produced alternatives.&nbsp;

Revenue tariffs are less about blocking trade and more about collecting income for the government.&nbsp;

The duty on petroleum imports in many countries, for instance, isn't meant to stop imports; it's just a steady revenue source.

A non-tariff barrier is any restriction on trade that isn't a tax. It could be a rule, a standard, a quota, a licensing requirement, or a procedure that governs what enters or leaves a country. Unlike a tariff, there's no clear number attached to it. You just find out you can't sell there, or that selling there costs far more than you planned.

Countries use these measures for all kinds of reasons: food safety, environmental protection, national security, and public health. Some of those reasons are completely legitimate. But governments don't always draw a clear line between protecting public health and protecting local industry, and for an exporter, the impact is the same either way.

A practical example: An Indian food exporter shipping to the EU, for instance, may need to obtain FSSAI-aligned documentation and pass pesticide residue checks before the goods are cleared.

What are the main types of non-tariff barriers?

Non-tariff barriers show up at different points in the export process. Here are the main types to know:

A quota is a hard limit on how much of a product can enter a country within a given period. If you're exporting garments to a country that allows only 500,000 units of a particular fabric category per year, and that limit is reached in Q2, your Q3 shipment will wait until the next cycle.

Some products need government approval before they can be imported. Your buyer must apply for and obtain that license before your shipment can clear customs. For exporters, this adds an unpredictable step to the timeline that's entirely outside your control.

These are product standards, testing requirements, and labeling rules set by the destination country. Your product has to meet them before it's allowed in. An Indian electronics exporter selling to Europe, for instance, needs CE certification confirming the product meets EU safety and electromagnetic standards. Without it, the shipment doesn't clear.

These apply mainly to food, agricultural products, and anything involving animals or plants. The destination country inspects for pesticide residues, disease, contamination, or non-compliance with its food safety standards. Indian basmati rice exports to the EU, for example, are regularly tested for pesticide levels, and shipments that don't pass get rejected at the port.

When a government financially supports its own producers, it indirectly makes imports less competitive. If a country subsidizes its wheat farmers, locally produced wheat is cheaper on the shelf than anything you ship in, even if your product is genuinely better. There's no rule blocking you, but the economics work against you.

Lengthy documentation requirements, inconsistent inspections, and slow clearance processes delay shipments and add costs you didn't budget for. A few extra days at the border means storage charges, missed delivery windows, and buyers who start looking elsewhere.

What is the difference between tariff and non-tariff barriers?

Both restrict trade, but they work differently and require different responses from exporters. Here's a side-by-side look at how they compare in practice.

For small exporters, non-tariff barriers tend to be the harder problem. A tariff rate is published, and you can price around it. A certification requirement you didn't know about, or a quota that filled up before your shipment arrived, is much harder to plan for.

How do tariff and non-tariff barriers affect international trade?

Trade barriers do more than slow goods at the border. They affect your pricing, your cash flow, and sometimes your ability to enter a market at all

How can exporters navigate barriers to global trade?

Here are a few ways in which exporters can plan ahead and navigate barriers to global trade:

Research the destination market requirements before exporting

Partner with customs brokers or freight forwarders

Use digital tools for tracking and payments

Simplify your cross-border payments with Skydo

Navigating trade barriers already takes enough bandwidth. Skydo handles the payment side so you're not also chasing transfers, decoding fee structures, or waiting on settlements while your shipment clears.

<a href="https://www.skydo.com/">Explore how Skydo works for Indian exporters →</a>

How to Sell on Amazon USA from India: Fees, Shipping, Products (2025 Guide)

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A packing list describes the physical details of your shipment, what's inside, how it's packed, and how much it weighs. It covers item descriptions, number of packages, packaging type (carton, crate, or pallet), net weight, gross weight, and dimensions.

It serves 4 key stakeholders in the shipment journey.&nbsp;

However, it does not include pricing or payment terms. That's the commercial invoice's job.&nbsp;

[Here is an editable <a href="https://skydo-assets.s3.ap-south-1.amazonaws.com/strapi-assets/packing_list_template_b8bae18708.xlsx">Export Packing List Form&nbsp;</a>.]&nbsp;<a href="https://skydo-assets.s3.ap-south-1.amazonaws.com/strapi-assets/packing_list_template_b8bae18708.xlsx"></a>

Why is a packing list mandatory for exports?

Customs officers use the packing list to verify your goods against the shipping bill without opening every package. Any mismatch can trigger an inspection delay, penalty, or seizure. It's also required for Electronic Export Information (EEI) verification under Indian Customs.

Carriers use it to calculate total weight, plan container loading, and balance cargo. If your shipment is sharing a container with other exporters (Less than Container Load), your marks and numbers on the packing list are the only way to identify which boxes belong to you. It also flags any hazardous goods that need special handling.

Banks require the packing list for LC payment verification, and it must exactly match the LC terms. If the item descriptions, weight, or package count don't align, the bank can refuse payment. This is one of the most common reasons for LC discrepancies in Indian exports. Insurers also need it to validate claims for damage or loss during transit.

Export packing list format: what goes into it

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A standard export packing list format has four parts.&nbsp;

This section identifies who's shipping and who's receiving. Include the exporter's full name, address, GSTIN, and <a href="https://www.skydo.com/blog/iec-code-full-form-importance-fees">IEC</a> (Import Export Code). Add the consignee's name, address, and country, plus a notify party if different from the consignee. Reference numbers matter here: the invoice number and date (must match the commercial invoice exactly), the buyer's PO, contract, or LC number, and the packing list number and date.

Mention the mode of transport (sea, air, road, or rail), vessel or flight name, voyage or flight number, and port of loading and discharge. If the final destination differs from the discharge port, state that separately. If you have booked an entire container for yourself (Full Container Load), include the container number and seal number.

This is the core of the document. For each line item, include a serial number, marks and numbers printed on outer packaging, and a description of goods that matches the commercial invoice word for word. Add the <a href="https://www.skydo.com/blog/hsn-full-form-explained">HSN code</a>, quantity with unit of measurement, number of packages, and type (cartons, crates, pallets, drums), net weight, gross weight, and dimensions per package. Dimensions are especially important for air freight and LCL shipments.

Summarise the entire shipment: total number of packages, total net and gross weight, and total volume in cubic metres. Close with a declaration and signature from an authorised signatory, accompanied by the company stamp.

Most exporters piece together their packing list from memory or copy an old one. These templates are pre-filled with sample data and built for Indian exporters: GSTIN, IEC, HSN codes, and all.

Best for most exporters. Auto-calculates total net weight, gross weight, package count, and CBM as you fill in each line item. Comes with a separate instructions sheet and sample data you can overwrite.

[<a href="https://skydo-assets.s3.ap-south-1.amazonaws.com/strapi-assets/packing_list_template_b8bae18708.xlsx">Download Excel template</a>]

Best for exporters who want a clean, printable document. You can edit and include your data.

[<a href="https://skydo-assets.s3.ap-south-1.amazonaws.com/strapi-assets/packing_list_template_4340c1641b.docx">Download Word template</a>]

Best for quick reference or printing. A blank form with all required fields labelled, you can fill and download it.

[<a href="https://skydo-assets.s3.ap-south-1.amazonaws.com/strapi-assets/packing_list_template_be3a02dc67.pdf">Download PDF template</a>]

Combined invoice-cum-packing list template

Indian Foreign Trade Policy allows a single combined document that covers both pricing (from the commercial invoice) and physical details (from the packing list). This template has both.

Use this only when your logistics are straightforward, and your buyer or bank explicitly accepts a combined document.

Start with your commercial invoice open. Everything flows from there.

Step 1: Pull details from the commercial invoice

Copy the buyer details, invoice number, and item descriptions directly. These must match the invoice word for word.

Fill in the mode of transport, vessel or flight name, ports of loading and discharge, and container number if it's an FCL shipment.

Add each line item with the full description, HSN code, and quantity. Go line by line against the invoice and don't skip anything.

For each item, note the number of packages, packaging type (carton, crate, pallet), and the marks and numbers printed on the outer packaging.

Record the net weight (goods only) and gross weight (goods plus packaging) for each package. Do this physically. Don't estimate.

Note the length, width, and height for each package. If you're shipping LCL or air freight, calculate CBM from these measurements.

Sum up total packages, total net weight, total gross weight, and total CBM in the footer row.

Add the declaration text and have the authorised signatory sign and stamp the document before it goes anywhere.

Hold the packing list against the physical goods and the weighment slip. If anything doesn't match, fix it now. This step is non-negotiable.

The packing list handles the physical side; the invoice handles the financial side. Here is a side-by-side comparison between packing list and a commercial invoice.

Packing list differences by shipment mode

The core format stays the same across all modes. What changes is the level of detail each requires.

GST requirements for export packing lists

The packing list itself isn't a GST document, but it must be consistent with your GST-compliant export invoice.

HSN codes on the packing list must exactly match those on the invoice and shipping bill. Item descriptions need to be consistent across the packing list, invoice, GSTR-1 (Table 6A), and shipping bill. Any inconsistency across these documents can create problems at Customs or during GST refund processing.

If you're exporting under a <a href="https://www.skydo.com/blog/all-you-need-to-know-about-lut-for-tech-service-export">Letter of Undertaking (LUT)</a>, the packing list forms part of the zero-rated supply documentation chain. And if you're using a combined invoice-cum-packing list, make sure all GST fields are included: GSTIN, HSN codes, taxable value, and IGST amount alongside the physical shipment details.Common mistakes to avoid

Once the shipping bill is filed and the cargo is on its way, the next step is getting paid.

That's where Skydo comes in. Skydo is an RBI-authorised payment aggregator built for Indian exporters, and it handles the payment side of what the packing list started.

With Skydo, you get live forex rates with zero margin, so you know your exact INR receivable before the payment even lands. You get instant <a href="https://www.skydo.com/blog/importance-of-fira-for-freelancers">FIRA</a> in your inbox, which you'll need for EDPMS closure and bank compliance. Purpose codes are handled cleanly, keeping your AD bank records accurate. And faster settlement means better cash flow for your next order. Skydo now offers bulk shipping bill uploads and auto matches them against your bank generated IRM numbers, this helps you generate eBRC in a single click.

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